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    <title>2018 (4) TMI 162 - BOMBAY HIGH COURT</title>
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    <description>A belated challenge to adjudicatory competence was not entertained where the petitioner had already participated on merits in foreign exchange proceedings and had an effective statutory appeal. The Court treated the jurisdictional objection as a mixed question of law and fact that should have been raised at the earliest opportunity. It held that writ jurisdiction under Article 226 is extraordinary and discretionary, and that the availability of an efficacious appellate remedy weighed against certiorari. On the facts, the petitioner had no sufficient justification to bypass the statutory forum, so the writ petition failed.</description>
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      <title>2018 (4) TMI 162 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=358051</link>
      <description>A belated challenge to adjudicatory competence was not entertained where the petitioner had already participated on merits in foreign exchange proceedings and had an effective statutory appeal. The Court treated the jurisdictional objection as a mixed question of law and fact that should have been raised at the earliest opportunity. It held that writ jurisdiction under Article 226 is extraordinary and discretionary, and that the availability of an efficacious appellate remedy weighed against certiorari. On the facts, the petitioner had no sufficient justification to bypass the statutory forum, so the writ petition failed.</description>
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